Statutory guidance

NHS foundation trusts: restructuring costs and revenue recognition

Guidance for NHS foundation trusts on revenue recognition and restructuring costs.

Applies to England


Restructuring costs and revenue recognition

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


This document from Monitor provides guidance for NHS foundation trusts on reporting requirements for:

  • recognition of revenue
  • restructuring costs
Published 18 March 2011